<HEAD>
  
</HEAD>
<BODY>
<table bgcolor=orange border>
 <tr>
  <td>c11</td><td rowspan=2 colspan=2>X1</td><td>c12</td>
 </tr>
 <tr>
  <td colspan=2>c21</td><td>c22</td>
 </tr>
 <tr>
  <td>c31</td><td>c32</td><td>c33</td><td>c34</td>
 </tr>
</table>
<table bgcolor=orange border>
 <tr>
  <td>c11</td><td>c12</td><td rowspan=2>c13</td>
 </tr>
 <tr>
  <td>c21</td><td>X2</td><td>c22</td>
 </tr>
 <tr>
  <td>c31</td><td>c32</td><td>c33</td>
 </tr>
</table>

</BODY></HTML>






